(a) The entity conducting an audit shall not recoup
any disputed funds, charges, or other penalties from a pharmacy until (i) the
deadline for initiating the appeals process established pursuant to G.S. 90-85.51
has elapsed or (ii) after the final internal disposition of an audit, including
the appeals process as set forth in G.S. 90-85.51, whichever is later, unless
fraud or misrepresentation is reasonably suspected.

(b) Recoupment on an audit shall be refunded to the
responsible party as contractually agreed upon by the parties.

(c) The entity conducting the audit may charge or
assess the responsible party, directly or indirectly, based on amounts recouped
if both of the following conditions are met:

(1) The responsible party and the entity conducting the
audit have entered into a contract that explicitly states the percentage charge
or assessment to the responsible party.

(2) A commission or other payment to an agent or
employee of the entity conducting the audit is not based, directly or
indirectly, on amounts recouped. (2011-375, s. 1;
2013-379, s. 4.)